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PeerBasis
Compensation Comparability Determination

Wareham Land Trust Inc

Executive Director / CEO

EIN 043548680
MA · NTEE C34
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elise Leduc-fleming, Executive Director / CEO ($47,878) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Elise Leduc-fleming — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,871 total compensation of comparable organizations → $157,488 $47,878
$21,23210th
$43,82825th
$70,736Median
$90,46275th
$100,34790th
$47,878This org · 31st
p10$21,232
p25$43,828
p50$70,736
p75$90,462
p90$100,347
$47,878

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Land Trust Of The Treasure Valley ID$263,019 Executive Director (1 Month) $84,000 $99,440 2023
Southeast Michigan Land Conservancy MI$262,599 Executive Director $88,281 $101,401 2023
Land Conservation Foundation IL$262,318 Executive Director $36,511 $38,799 2024
Kahaluu Kuahewa HI$264,425 Executive Di $57,793 $55,928 2024
The Glacier-two Medicine Alliance MT$266,036 Executive Dir. $67,500 $80,970 2023
Virginias United Land Trusts VA$259,231 Executive Dir. $98,537 $100,188 2025
Block Island Conservancy Inc RI$269,646 Executive Director $53,365 $55,310 2024
Permaculture Planet Us Ngo Foundation WY$250,000 Executive Director $75,000 $89,372 2023
Colibri Catalyst Inc DC$250,000 Board Chair, Ceo - Gdi $37,814 $35,867 2024
Wilton Land Conservation Trust CT$247,293 Executive Director $92,500 $96,514 2023
Great Plains Restoration Council TX$247,029 Ex Dir/founder $83,116 $89,867 2024
Lincoln Land Conservation Trust MA$279,228 Executive Director $22,520 $21,874 2024
Sundance Nature Alliance UT$285,075 Executive Di $75,000 $82,970 2024
Xa Kako Dile Inc CA$238,623 Executive Director $28,016 $26,921 2023
The Hillside Trust OH$237,694 Executive Director $78,000 $91,935 2023
Waukesha County Land Conservancy Inc WI$289,154 Executive Director $70,969 $80,113 2024
Green Earth Inc IL$236,353 Executive Dir. $43,667 $45,207 2025
Oconee River Land Trust GA$235,611 Exec Director $68,333 $76,459 2023
Dover Land Conservation Trust MA$293,352 Executive Secretary $7,510 $7,510 2023
Maine Wilderness Watershed Trust Inc ME$231,548 Director $4,500 $4,871 2024
Roaring Fork Safe Passages CO$294,998 Executive Director $84,728 $87,816 2024
Trans Cascadia Inc ID$229,395 President $5,164 $5,938 2024
Human Access Project OR$226,653 Ringleader $60,000 $60,227 2024
Texas Land Trust Council TX$300,632 Executive Director $141,477 $157,488 2023
Indigenous Conservation Council VA$302,230 Executive Director $43,333 $45,225 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to MA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default31st
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted27th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Elise Leduc-fleming) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 59 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,878 is reasonable (approximately the 31st percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.